Skip to main content
Home
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
  • Create new account
  • Request new password

Search

  • Home
  • News of Note
  • CRA Publications
  • Words & Phrases
  • Conferences/Reports/Letters
  • Buy Full Access
  • Income Tax Severed Letters
  • Income Tax Folios
  • Scraped CRA Website
  • GST/HST Severed Letters
  • Old Site (cra-arc.gc.ca)
  • New site (canada.ca/en/revenue-agency)
  • New site (canada.ca/en/services/taxes)

You are here

  • Home
  • CRA Website (new)
  • canada.ca/en/services/taxes
  • Luxury tax
  • Luxury tax forms

Luxury tax forms

Source URL

https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/luxury-tax/technical-information/luxury-tax-forms.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Luxury tax forms


Notice to the reader

On November 4, 2025, the Government of Canada announced, through Budget 2025, that the luxury tax would no longer be payable on subject aircraft and subject vessels starting on November 5, 2025.

For more information, refer to Notice LTN5, Luxury tax not payable on subject aircraft and subject vessels.

  • B500 Luxury Tax and Information Return for Registrants
  • B501 Luxury Tax and Information Return for Non-Registrants
  • B502 Luxury Tax - Information Return for Non-Registrants
  • B503 Luxury Tax Rebate Application for Foreign Representatives
  • L100-1 Luxury Tax Exemption Certificate for Subject Vehicles
  • L100-2 Luxury Tax Exemption Certificate for Subject Vessels
  • L100-3 Luxury Tax Exemption Certificate for Subject Aircraft
  • L500 Luxury Tax Registration Application
  • L500-1 Non-Resident – Records Kept Outside Canada
  • L500-2 Application or Revocation of the Authorization to File Separate Luxury Tax Returns for Branches and Divisions
  • L501 Tax Certificate Application
  • L502 Special Import Certificate Application


Page details

2022-08-31

Contact

Powered by Drupal

Disclaimer

None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.